VAT Mini One Stop Shop (MOSS)

This relates to supplies of e-services, broadcasting and telecommunications (BTE) supplied to consumers rather than business customers. The place of taxation is determined by the location of the consumer. In general terms it applies to supplies of services (but not physical goods) over the internet within the EU.

The place of supply of BTE services is where the customer belongs. If the customer is a consumer, this is his or her home address.

VAT is then due on the supplies at the rate of VAT applicable in that member state.

In order to save businesses having to register for VAT in every EU member state where they supply BTE to consumers, they may opt instead to use the VAT MOSS online service, under which the supplies are analysed according to the place of supply and the appropriate VAT rate is charged.

A single return is made to HMRC who onward transmit information and payment to the other member states.

HMRC's online MOSS return service provides a list of the relevant VAT rates in each member state; this is normally available from the payment handling company (such as PayPal or Worldpay).

Those affected by MOSS will need to obtain a list of their sales in each member state. Supplies to businesses are not affected by this rule. They are outside the scope of UK VAT and VAT is accounted for by the recipient on a reverse charge basis.

The rules involve new record keeping as affected businesses will need evidence of both the business status and the location of their customers. Returns are submitted electronically online in respect of supplies made in each calendar quarter.

Quite simply, we are committed to helping you grow your business and improve your bottom line.

Jones & Partners was established in Central London in 1948. In 2013 we took the decision to relocate our engine room to Stratford, East London in order to control costs for both the firm and, equally importantly, for our clients, as the use of technology allows us to provide a continued high level of personal and professional service to our clients wherever we choose to be.